单选题 An analyst needs to inform his supervisor in writing of which of the following?

A. A client and the analyst alternate paying for lunch at a local sandwich shop.
B. Both the lunch and the bonus mentioned in the other answers.
C. An annual bonus, sent to the analyst by a client, which varies with the performance of the client's portfolio that the analyst manages as an employee even though no verbal or written agreement exists about the bonus.

【正确答案】 C

【答案解析】Standard Ⅳ (B) requires that members disclose to their employer in writing all benefits that they receive in addition to their regular compensation for services they perform on behalf of their employer. Since the bonus varies with the performance of the client's portfolio, there is a clear link to the services of the analyst. The analyst is not required to report the lunch since it is not linked to performance.